HARD ASSETS Definition

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HARD ASSETS are physical assets (land, buildings, equipment) and financial assets (cash, credit, financial instruments). Hard assets are usually on the records of account in an organization and subjected to inventory and/or custodial safeguards. See also SOFT ASSETS.

Learn new Accounting Terms

FASB see FINANCIAL ACCOUNTING STANDARDS BOARD.

FORM 1120 is the income tax return form used by corporations in the U.S.

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